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A property developer has requested a ruling regarding the VAT treatment of transferring a share of land in exchange for the construction of residential and hotel projects. The DGT examines the exemption for land, the identification of the developer, and the application of the reverse charge mechanism.
Cuestión planteada 1º.- Tributación en el Impuesto sobre el Valor Añadido de la transmisión de las fincas.
La transmisión de terrenos está exenta si son rústicos o no edificables, pero estará sujeta si se han iniciado obras de urbanización material o si son solares. En las ejecuciones de obra de construcción, se aplica la inversión del sujeto pasivo cuando el destinatario es empresario y el contrato es entre promotor y contratista. La condición de promotor requiere tener un título de propiedad sobre la obra. En proindiviso, la comunidad de bienes es sujeto pasivo si actúa como unidad económica con riesgo y ventura conjuntos.
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